attempting to allocate all costs to where they actually arise, including costs that cross functional boundaries; in this way efficiency and effectiveness can be measured and controlled; it's all the rage (see cost and profit centres).
ACTIVITY BASED COSTING (ABC)
Meaning of ACTIVITY BASED COSTING (ABC) in English
Raynet Business and Marketing English glossary. Английский глоссарий компании Raynet Business and Marketing . 2012